Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe first element of the * cost base and * reduced cost base of a right to * dispose of a * share in a company that you * acquire as a result of * CGT event D2 happening to the company is the sum of:
(a) the amount that is included in your assessable income as ordinary income as a result of your acquisition of the right; and
(b) the amount (if any) that you paid to acquire the right.
Table of sections
112 - 40 Effect of this Subdivision
112 - 45 CGT events
112 - 46 Annual cost base adjustment for member's unit or interest in AMIT
112 - 48 Gifts acquired by associates
112 - 50 Main residence
112 - 53 Scrip for scrip roll - over
112 - 53AA Statutory licences
112 - 53AB Change of incorporation
112 - 53A MDO roll - over
112 - 53B Exchange of stapled ownership interests for units in a unit trust
112 - 53C Water entitlement roll - overs
112 - 54 Demergers
112 - 54A Transfer of assets between certain trusts
112 - 55 Effect of you dying
112 - 60 Bonus shares or units
112 - 65 Rights
112 - 70 Convertible interests
112 - 77 Exchangeable interests
112 - 78 Exploration investments
112 - 80 Leases
112 - 85 Options
112 - 87 Residency
112 - 90 An asset stops being a pre - CGT asset
112 - 92 Demutualisation of certain entities
112 - 95 Transfer of tax losses and net capital losses within wholly - owned groups of companies
112 - 97 Modifications outside this Part and Part 3 - 3